UTANG USAHA TRADE PAYABLES
PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan
yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit
Disajikan dalam jutaan rupiah, kecuali dinyatakan lain
PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2017 Unaudited and December 31, 2016 Audited
and the Three Months Ended March 31, 2017 and 2016 Unaudited
Expressed in millions of rupiah, unless otherwise stated
77
15. UTANG LAIN-LAIN lanjutan 15. OTHER PAYABLES continued
Rincian utang lain-lain berdasarkan mata uang adalah sebagai berikut:
The details of other payables based on currency denominations are as follows:
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Pihak-pihak berelasi Catatan 29 Related parties Note 29
Euro EUR2.953.680 pada Euro EUR2,953,680 as of
tanggal 31 Maret 2017 dan March 31, 2017 and
EUR2.915.242 pada tanggal EUR2,915,242 as of
31 Desember 2016 42.025
41.284 December 31, 2016
Rupiah 20.616
16.512 Rupiah
Dolar A.S. US134.111 pada U.S. dollar US134,111 as of
tanggal 31 Maret 2017 dan March 31, 2017 and
US118.838 pada tanggal US118,838 as of
31 Desember 2016 1.786
1.597 December 31, 2016
Total 64.427
59.393 Total
Pihak ketiga Third parties
Rupiah 307.977
507.621 Rupiah
Euro EUR97.234 pada Euro EUR97,234 as of
tanggal 31 Maret 2017 dan March 31, 2017 and
EUR93.805 pada tanggal EUR93,805 as of
31 Desember 2016 1.383
1.328 December 31, 2016
Dolar A.S. US47.138 pada U.S. dollar US47,138 as of
tanggal 31 Maret 2017 dan March 31, 2017 and
US113.792 pada tanggal US113,792 as of
31 Desember 2016 628
1.529 December 31, 2016
Total 309.988
510.478 Total
16. BEBAN AKRUAL 16. ACCRUED EXPENSES
Rincian beban akrual adalah sebagai berikut: The details of accrued expenses are as follows:
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Biaya pabrikasi Catatan 27 442.044
496.889 Manufacturing cost Note 27
Pengangkutan dan transportasi 86.343
106.460 Delivery and transportation
Kontraktor 27.939
120.342 Contractors
Lain-lain 29.097
49.728 Others
Total 585.423
773.419 Total
PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan
yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit
Disajikan dalam jutaan rupiah, kecuali dinyatakan lain
PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2017 Unaudited and December 31, 2016 Audited
and the Three Months Ended March 31, 2017 and 2016 Unaudited
Expressed in millions of rupiah, unless otherwise stated
78
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar
dimuka pada
tanggal 31 Maret 2017 dan 31 Desember 2016 masing-
masing terdiri dari pajak pertambahan nilai sebesar Rp1.834 dan Rp1.532.
a. Prepaid taxes as of March 31, 2017 and December 31, 2016 consist of value added
taxes amounting to Rp1,834 and Rp1,532, respectively.
b. Utang pajak terdiri dari: b. Taxes payable consist of the following:
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Pajak penghasilan Income taxes
Pasal 21 9.774
13.207 Article 21
Pasal 22 3.766
1.607 Article 22
Pasal 23 6.078
569 Article 23
Pasal 25 36.073
32.161 Article 25
Pasal 26 141
17 Article 26
Pasal 29 23.709
14.319 Article 29
Pajak pertambahan nilai 34.207
49.882 Value added tax
Lain-lain 390
586 Others
Total 114.138
112.348 Total
c. Rekonsiliasi antara laba sebelum beban pajak penghasilan, seperti yang disajikan dalam
laporan laba
rugi dan
penghasilan komprehensif lain konsolidasian, dan taksiran
penghasilan kena pajak Perusahaan adalah sebagai berikut:
c. The reconciliation between income before income tax expense, as shown in the
consolidated statement of profit or loss and other comprehensive income, and estimated
taxable income of the Company is as follows:
2017 2016
Tiga Bulan Tiga Bulan
Three Months Three Months
Laba sebelum beban pajak penghasilan Income before income tax expense
menurut laporan laba rugi dan per consolidated statement
penghasilan komprehensif of profit or loss and other
lain konsolidasian 622.577
1.230.394 comprehensive income
Laba Entitas Anak sebelum Profit of Subsidiaries before
beban pajak penghasilan corporate income tax
badan - neto 6.327
41.142 expense - net
Pembalikan atas jurnal eliminasi Reversal of inter-company
antar perusahaan pada eliminating entries
saat konsolidasi 117
113 during consolidation
Laba Perusahaan sebelum Income before income tax
pajak penghasilan 629.021
1.189.365 attributable to the Company
Ditambah dikurangi: Add deduct:
Beda temporer Temporary differences
Imbalan kerja jangka pendek 57.461
14.406 Short-term employee benefits
Beban keuangan, selisih kurs dan beban lainnya
Finance charges, foreign sehubungan dengan
exchange and other transaksi sewa
expenses in relation to pembiayaan - neto
2.126 1.953
lease transactions - net Provisi pembalikan untuk
Provision reversal for keusangankerugian persediaan
802 2.497
inventory obsolescencelosses